Search
Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… defines the rights and obligations of the village upon the completion of UDAG funded activities, both provide that … for 5 years following issuance of a Certificate of Project Completion. The village anticipates using the "program … the village to use program income received after the completion of the recipient activities, deemed "miscellaneous …
https://www.osc.ny.gov/legal-opinions/opinion-88-79CUNY Bulletin No. CU-709
… of Theatrical Stage Employees (IATSE) in Bargaining Unit TI are affected. Background The Memorandum of Agreement (MOA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalState Agencies Bulletin No. 2005
… a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The … this payment has been calculated at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note : … are taxable income, will be included in the employee’s taxable gross, and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… Correction Officer 007921 8700100 Correction Officer (Spanish Language) 007922 8700101 Correction Officer Trainee 007924 8700110 Correction Officer Trainee (Spanish Language) 007923 8700105 Correction Sergeant 007928 8700200 Correction Sergeant (Spanish Language) 022593 8700210 Institution Safety Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainSUNY Bulletin No. SU-328
… amount being reported in Time Entry exceeds OSC’s audit max and the agency has not provided the proper documentation … a comment with the message, “Sum Payment exceeds audit max.” Employees Paid During the Academic Year 2021-2022 In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsSUNY Bulletin No. SU-359
… 2.67% 2 WEEKS 5.33% 3 WEEKS 8.00% 4 WEEKS 10.67% 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS … end health insurance. Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-344
… 2.67% 2 WEEKS 5.33% 3 WEEKS 8.00% 4 WEEKS 10.67% 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS … end health insurance. Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsOpinion 88-14
… unclaimed funds held by a sheriff are part of a decedent's estate. Generally speaking, the property of a decedent is … scheme in New York State which provides that when an estate is administered in New York, and the decedent dies … known heirs whose whereabouts are unknown, payment of the estate is made to the State Comptroller for the benefit of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 1878
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … paychecks for 12/09/2020 are confirmed). The Exception Listings Execption listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… 5.B - Unique Invoice Number Requirements and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of … payments to vendors. Process and Document Preparation: 1. Select the correct Vendor ID. When paying Verizon for land … postage and related services. Consistent with Section 5.C - Selecting the Appropriate Vendor and Address Sequence of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesMandatory Contributions – Enhanced Reporting
… 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers in … Most NYSLRS members make contributions a percentage of their earnings toward …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Fire District District Board of Fire Commissioners Board established adequate controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHuntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education … the District’s long-term financial goals and help guide the Board and officials as they develop District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionParishville-Hopkinton Central School District – Financial Management (2017M-72)
… The Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm … approximately 430 students. The District is governed by a Board of Education. General fund budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… complete report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide … Determine whether the Ridge Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165